Exercise外企财务英语考试题Word文档下载推荐.docx
《Exercise外企财务英语考试题Word文档下载推荐.docx》由会员分享,可在线阅读,更多相关《Exercise外企财务英语考试题Word文档下载推荐.docx(6页珍藏版)》请在冰豆网上搜索。
![Exercise外企财务英语考试题Word文档下载推荐.docx](https://file1.bdocx.com/fileroot1/2022-11/30/73b8489e-2550-4e60-98ec-139f592d68df/73b8489e-2550-4e60-98ec-139f592d68df1.gif)
C.owner'
sequity
D.capital
4.Whichofthefollowingstatementsistrue?
A.Revenuesareassetsbecausetheyrepresenteconomicbenefits.
B.Assetsareeconomicresourcesthatareexpectedtobenefitfutureperiods.
C.TheaccountingequationcanbestatedasAssets+Liabilities=Owner’sEquity
D.Liabilitiesareeconomicobligationstoinsiders.
5.Aftinco.performedservicesonaccount.WhenAftincollectstheaccountreceivable,___
A.assetsincrease
B.assetsdonotchange
C.owner’sequitydecreases
D.liabilitiesdecrease
6.whichofthefollowingtransactionswouldnotaffectowner'
sequity?
A.Paymentofanaccountpayable
B.Paymentofsalaryexpense
C.Serviceprovidedonaccount
D.Withdrawalofcashbyowner
7.Anincomestatementreports____.
A.theassets,liabilities,andowner’sequityonaparticulardate
B.thechangeintheowner’scapitalduringtheperiod
C.thecashreceiptsandcashpaymentsduringtheperiod.
D.thedifferencebetweenrevenuesandexpensesduringtheperiod
8.Ifassetsincrease$80000duringtheperiodandowner’sequitydecreases$16000duringtheperiod,liabilitiesmusthave__
A.increased$64000.
B.increased$96000
C.decreased$64000
D.decreased$96000
9.Whichofthefollowingitemsisnotanelementofthebalancesheet?
A.assets
B.expenses
C.liabilities
D.stockholder’sequity
10.Torecordtheincreasesanddecreases,whichofthefollowingitemsusesthesamedebitandcreditruleasassets?
A.expenses
B.revenues
C.liabilities
D.owners’equity
11.Thelistingoftheaccountsbytitleandnumericaldesignationiscalled____.
A.abalancesheet
B.aledger
C.achartofaccounts
D.ajournal
12.whichofthefollowingfinancialstatementsshowsthefinancialpositionofabusinessentityataspecifieddate?
A.balancesheet
B.incomestatement
C.cashflowstatement
D.statementofretainedearnings.
13.Atconvenientintervals,thedebitandcreditamountsrecordedinthejournalsaretransferredtotheaccountsinthe___.
B.ledger
C.trialbalance
D.incomestatement
14.Theincomestatementpreparedattheendofayeariscalled____.
A.monthlyincomestatement
B.quarterlyincomestatement
C.annualincomestatement
D.interimincomestatement
15.wecansaythatanincomestatementisusedtosummarizetheoperatingresultsofabusinessbymatchingtherevenueearnedduringagiventimesperiodwith___incurredinobtainingthatrevenue.
A.revenue
B.expenses
C.gains
D.cashdisbursements
16.____activitiesaretheprincipalrevenueproducingactivitiesoftheenterpriseandtherelatedexpenditures.
A.operating
B.investing
C.financing
D.managing
17.Transferringtransactiondatafromthejournaltotheledgeriscalled____.
A.posting
B.recording
C.journalizing
D.interpreting
18.___cannotbegroupedintosellingexpenses.
A.advertising
B.salessalaries
C.deliveryserviceoutlay
D.inventory
19.inaccountingcycle,thefirststepisto____.
A.journalizetransactions
B.identifytransactions
C.postinformationfromjournaltoledger
D.prepareunadjustedtrialbalance
20.whichoftheseaccountshasanormaldebitbalance?
A.rentexpense
B.accountreceivable
C.servicerevenue
D.bothAandBhaveanormaldebitbalance.
II.translatethefollowingaccountingtermsintoEnglish.
(5*4=20)
1.注册会计师
2.复式记账法
3.资产负债表
4.会计等式
5.明细分类账
6.现金流量表
7.流动比率
8.特许经销权
9.营业循环
10.抵押权
III.Makejournalentriesforthefollowingtransactions.(4*5=20marks)
Chartofaccounts
101cash
201Accountpayable
301Capital
401sales
501suppliesexpenses
102accountreceivable
202Salariespayable
302Drawing
502.Salaryexpense
104supplies
503.Rentexpense
105prepaidrent
106equipment
1.K.TradingCo.boughtsuppliesfor$5000,paidcash2500andtheresttobepaidinamonth.
2.K.TradingCo.boughtequipmentfromAcompanyonaccount$3000.
3.K.TradingCo.paysmonthlysalarieson15theofeachmonth,supposethepayrollofMayamountsto$5000anditwillnotbepaiduntilJune15.PresentthejournalentriesforK.TradingCo.atetheendofMay.
4.K.TradingCo.soldadeliverytruckat$20000onaccount.
IV.Followingaretheamounts(inthousand)oftheassets,liabilities,andowners’equityofABCCo.atDecember31,2014,anditsrevenueandexpensesfortheyearendedonthatdate.Theitemsarelistedinalphabeticalorder.PleaseprepareaclassifiedbalancesheetasofDecember31,2014inaccountform.(30marks)
Accountpayable45
Incometaxpayable
Notesreceivable10
Accountsreceivable65
Interestrevenue80
Officeequipment60
Buildings250
Inventory25
Rentexpense
35
Cash20
Land100
Retainedearnings232
Capitalstock
350
Long-termbandspayable55
Salesrevenue650
Costofgoodssold250
Long-termnotespayable40
Tradingsecurities2
Deliveryequipment80
Machinery150
Suppliesexpense25
Incometaxexpense20
Notespayable
25
Wagesexpense75
..
.